(a) Except as provided by Subchapter F, a motor vehicle, trailer, semitrailer, or pole trailer shall be equipped with at least two red reflectors on the rear of the vehicle. A red reflector may be included as a part of a taillamp.
(b) A reflector shall be:
(1) mounted at a height from 15 to 60 inches; and
(2) visible at night at all distances:
(A) from 100 to 600 feet when directly in front of lawful lower beams of headlamps; or
(B) from 100 to 350 feet when directly in front of lawful upper beams of headlamps if the vehicle was manufactured or assembled before January 1, 1972.